https://www.taxtmi.com/caselaws?id=162435 The Allahabad HC dismissed a revision under the U.P. Trade Tax Act, 1948, for the year 1980-81. The dealer, manufacturing iron and steel, with a valid recognition certificate, had a valid raw material purchase form. The court held the penalty under section 3-B unjustified, upholding the Tribunal's decision to set it aside. The revision was dismissed. en-us Tue, 28 Jan 2003 00:00:00 +0530 Wed, 26 Feb 2014 16:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162435 The Allahabad HC dismissed a revision under the U.P. Trade Tax Act, 1948, for the year 1980-81. The dealer, manufacturing iron and steel, with a valid recognition certificate, had a valid raw material purchase form. The court held the penalty under section 3-B unjustified, upholding the Tribunal's decision to set it aside. The revision was dismissed. Case-Laws VAT and Sales Tax Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162435